I request a consultation regarding the legally and tax-optimally viable model for the implementation of a construction project.
Input data:
A land plot in private ownership, designated for the construction and maintenance of an individual residential house (a homestead plot).
The construction is planned based on a construction passport (without obtaining urban planning conditions and restrictions).
Formally, the object is an individual residential house.
In fact, a house is planned with 4 separate living units (each with a separate entrance).
After the construction is completed, it is planned to transfer these units to different buyers.
Questions:
What is the safest and most economically viable scheme for implementing such an object:
through preliminary contracts / participation agreements in construction
through the division of the object after commissioning
or other mechanisms
Is it possible in this case:
to initially register the house as one object
and then divide it into 4 separate real estate objects
and register ownership rights for different individuals
Which option is more optimal from a tax perspective:
sale as an individual (multiple objects within a year)
arrangement through investors / construction financing
other options
Does such a model fall under the action of the Law of Ukraine No. 2518-IX
(“On guaranteeing property rights to future real estate objects”),
if formally one individual house is being built?
What are the risks:
upon commissioning
upon division of the object
upon further sale
Is it possible and advisable:
to divide the land plot into 4 parts
or is it better to keep one plot and formalize shares
What contract structure do you recommend:
to minimize tax burden
and ensure protection for investors/buyers
The goal is to find a legal model with minimal tax burden
and without complicated procedures
